25.6.2011

Official Journal of the European Union

C 186/2

(Case C-267/09) (<span class="super">1</span>)

(Failure of a Member State to fulfil obligations - Free movement of capital - Articles 56 EC and 40 of the EEA Agreement - Restrictions - Direct taxation - Non-resident taxpayers - Obligation to appoint a tax representative)

2011/C 186/03

Language of the case: Portuguese

Parties

Applicant: European Commission (represented by: R. Lyal and G. Braga da Cruz, Agents)

Defendant: Portuguese Republic (represented by: L. Inez Fernandes, Agent)

Intervener in support of the defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 18 EC and 56 EC — Obligation on non-resident taxpayers to appoint a tax representative

Operative part of the judgment

The Court:

1.Declares that by adopting and maintaining in force Article 130 of the Personal Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Singulares), which requires non-residents to appoint a tax representative in Portugal if they are in receipt of income requiring the submission of a tax return, the Portuguese Republic has failed to fulfil its obligations under Article 56 EC;

2.Dismisses the action as to the remainder;

3.Orders the Portuguese Republic to pay three-quarters of the costs. Orders the Commission to pay the remaining quarter;

4.Orders the Kingdom of Spain to pay its own costs.

(<span class="super">1</span>) OJ C 220, 12.9.2009.

* Language of the case: Portuguese.